Huck Finn as a Round Character Essay

In the novel The Adventures of Huckleberry Finn several characters are introduced. Some of them are round characters who are talked a lot about and are described in detail. Others are flat characters who don’t change throughout the novel. Huck Finn is an example of a round character because in the beginning we meet him as a young boy who is growing up in Hannibal, Missouri getting â€Å"sivilized† by two sisters. He spends most of his time teaming up with his friend Tom, against Miss Watson’s slave, Jim. After running away and faking his own death we see Huck start to make his own decisions and become friends with Jim when they run into each other on Jackson Island. As a reader you see him mature, become more of a rebel and take risks, and grow friendships. â€Å"To live with fear and not be afraid is the greatest sign of maturity.† If this quote by Edward Weeks is true then Huck Finn is the greatest example of maturity. While traveling down the Mississipp i River Huck shows maturity when he runs into two strangers and he allows them to travel with him and Jim. From the start Huck knew the two men were troublemakers who seemed to be no good, but he still took them in. Not long after the duke and the king lie to Huck and Jim and although Huck realized it he did not say anything. ‘But I never said nothing, never let on; kept it to myself; it’s the best way; then you don’t have no quarrels, and don’t get into no trouble†¦I hadn’t no objections, ‘long as it would keep peace in the family.’ (Twain 116-125) Huck also shows his maturity when the duke and the king steal from the Wilks family. Huck tries to help the family by stealing their money back from them and hiding it in the coffin. Instead of him letting the con men steal and possibly benefiting from it, Huck did what he knew was right. In this novel Tom Sawyer seems to bring out the rebellious side of Huck Finn. He never wants to go without and adventure. To keep Tom satisfied Huck and Tom go along with him and steal a variety of items from Aunt Sally: spoons, candles, sheet, shirt, etc. For a boy Huck’s age to fake his death is a big risk . From that point on Huck continues to take risks with faking who he is with and what he is doing. After escaping and running into Jim, Huck has a huge decision to make of whether to turn him in, or stay by his side. He decided to write a letter to Miss Watson, but never ended up sending it to her. From that point on Huck shows how loyal he is to his friendship. When Tom Sawyer shows back up in the novel Huck winds himself up into unnecessary trouble. That is when Huck’s loyalty to Jim is tested. Tom never sees Jim as a human being so for Huck to start to think of him as more than just a slave and stand up for him and continue to never leave his side is an example of being a great friend. For a young boy who is traveling down the Mississippi River with just himself and a runaway slave Huck shows huge acts of kindness and loyalty while at the same time going against the rules of society. As Mark Twain’s Huck Finn said, â€Å"What’s the use you learning to do rig ht, when it’s troublesome to do right and ain’t no trouble to do wrong, and the wages is just the same (Twain 91)?† Although he never became the â€Å"sivilized† boy Miss Watson would have liked for him to be you notice Huck maturing, having a rebellious side, and making a great friendship.

Checkpoint: Evaluating Communication Strategies

Resources: pp. 195–210, 214–220, & 223–226 in Ch. 5 of Human Services in Contemporary America Answer the following questions in 200 to 300 words:†¢ What would you need to learn or know about each of your clients in order to communicate effectively with them? The text explains that culture/religion should be on a human service workers list of things to know. There are many different types of cultures and beliefs that go along with those cultures. For instance, there are cultures that believe it is ok to abuse the woman and while as human service workers, we do not agree, that is their culture and it is our job to help them see that it is not acceptable in the United States and there are consequences for violence against any human being especially domestic violence. I also believe that a human service worker should know what kind of lifestyle the person was raised in or where they grew up (i.e. the projects, ghetto, wealthy area, a different country etc).†¢ What strategies or techniques do you believe would be the best approach to take when communicating with each of these clients? I believe that being compassionate, empathetic, and genuineness is good approaches to communicating with clients. I also feel that being able to communicate well and listening are also good approaches to clients.†¢ How might you need to adapt your communication approach from one individual to the next? Every single person is different which means there are different personalities, cultures, religions and beliefs. While we may not always agree with the person we are trying to help, we need to be able to put ourselves in their shoes or at least know something about the person so that we can decide what the best way to help the person is.There are also different situations in which the worker should be able to adapt to. For example, one day I may work with a child who has serious mental health issues in which they may have a serious personality disorder and the next day I may work with a rape victim and my approach will change from case to case.

Analysis of Dickens’ use of irony, satire and humour in Oliver Twist Essay

There are multiple examples throughout Oliver Twist of irony, satire and humour. Although a dark novel, there are many moments of humour and an extraordinary amount of chuckling, giggling and knee-slapping by characters. Each of the literary techniques of humour, irony and satire, employed by Dickens help add focus and depth on the various conflicts between the novels outcasts and its established society. It is impossible to cover all avenues within Oliver Twist that might be considered as humorous, satirical or ironic but some of the more obvious and important examples of each will now be discussed. There is ambiguous humour in conflicts between the institution and the individual found throughout Dickens’ Oliver Twist. An example of this coming early in the second chapter when Oliver is told that â€Å"the board has said he has to appear before it forthwith1†, the humour here comes in Oliver’s ignorance of â€Å"not having a very clearly defined notion of what a live board was† and on entering the room of â€Å"eight to ten fat gentlemen† he is told to â€Å"bow to the board†, â€Å"seeing no board but the table, he fortunately bowed to that†. Oliver’s ignorance here is both humorous and sad, as it underpins his youthful ignorance and helplessness in the face of his situation which is very much out of his control. There are many examples where Dickens juxtaposes humour and ridicule with aggression and cruelty; one example being the introduction of Mr. Gamfield in chapter three, who was â€Å"alternately cudgelling his brains and his donkey2†, this gives rise to laughter on the part of the audience and also gives, in my opinion, an impression of Gamfield as ridiculous or as a fool. Soon after we are told that he gave the donkeys jaw â€Å"a sharp wrench†, and â€Å"another blow on the head, just to stun him till he came back again†, this portrayal of him as aggressive and violent is juxtaposed with the fool implied earlier. The â€Å"cudgelling† that was once used humorously is now replaced by its more aggressive definition, â€Å"short, thick stick used as a weapon3† This dichotomy between humour and aggression is used repeatedly by  Dickens and in my opinion forces the audience to never fully feel comfortable in laughing at situations as we are never truly sure if this situation or character will soon show a darker side. Later in the scene between Gamfield and the board, the use of laughter as a weapon and inextricably linked to aggression and violence is again shown when he tells the board: â€Å"Boys is wery obstinit, and wery lazy gen’lmen, and there’s nothink like a good hot blaze to make ’em come down with a run. It’s humane too, gen’lmen, acause, even if they’re stuck in the chimbley, roasting their feet makes ’em struggle to hextricate theirselves†2 Our laughter here is one of incredulousness and some revolt at Gamfields brutal account of his treatment of boys. This puts the audience in the uncomfortable position of the board because we are like the â€Å"gentleman in the white waistcoat† who â€Å"appeared very much amused by his explanation.† This juxtaposition of humour and brutality puts the audience in the uncomfortable position of being able to put itself in the position of the more brutal and vicious characters in Oliver Twist while also allowing us to sympathise and empathise with Oliver and dislike those responsible for their maltreatment. The humour in the famous scene where Oliver asks for more can be seen in the masters somewhat extreme to a trivial event. We are told he â€Å"gazed in stupefied astonishment† and â€Å"clung for support to the copper†. This extreme reaction to such a small request while humorous in and of itself serves a greater purpose in showing the appalling situation and impoverished position this orphan boy, Oliver Twist found himself in. The fact that to ask for â€Å"more† then the meagre â€Å"supper allotted by the dietary† could cause such a reaction from the master and cause the gentleman in the white waistcoat to say, â€Å"that boy will be hung†¦I know that boy will be hung†, although amusing in its extreme reaction, this also serves to pointedly shed light on the dire situation for those orphaned and in state ‘care’ at the time, who encountered brutality and apathy at every turn. Another example of laughter in Oliver Twist is in the naming of the characters; ‘Master Charles Bates’, often referred to as ‘Master Bates’ is a very clear pun that is most definitely not lost on the audience. The mere mention of his name evokes a smirk and laughter from the audience. The naming of the character of the Beadle as ‘Mr. Bumble’ is also for comic effect in my opinion. The Oxford English Dictionary defines bumble as to ‘move or act in an awkward or confused manner; speak in a confused or indistinct way.’ Like that of Master. Bates, the image evoked by the name â€Å"Bumble† is one of ridicule, a fool or idiot but Mr. Bumbles behaviour throughout the book does not make him a sympathetic foolish character, instead his consistent brutality, viciousness and violent nature lends him to become one of the villains of the story. However his naming by Dickens is not only a source of humour but also of irony. It is ironic t hat Mr. Bumble is incapable of seeing Oliver’s situation correctly and is easily fooled by those he believes are inferior. Dickens’ Oliver Twist is laden with irony. The opening chapters exemplify this when Oliver cries himself to sleep and Dickens sarcastically exclaims, â€Å"What a novel illustration of the tender laws of England! They let the paupers go to sleep!1† This irony is effective in showing the discontinuity between the various classes in Victorian London, better than simply stating the conditions present at the time. The scene where Oliver asks for more gruel is also ironic in that the helpless starving orphan, only trying to improve his situation in life, is treated incredulously and punished by the healthy and well-feed board members who in reality should be the ones who are punished for their treatment of the poor. Another form of irony Dickens uses is in showing the duplicitous nature of the society in Victorian London at the time. The upper class found on the board, believe Mrs. Mann to be a great caretaker of the orphans, however when viewed from the position of the lower class perspective of the orphans themselves, she is greedy and abusive. Again this duplicity and irony can be seen when Oliver is presented to the Board and begins to cry, a reaction that should be understandable to anyone, because he is a scared, nine year old boy, alone, in a room full of daunting adults, not knowing what to expect, however the board cannot understand this and one questions, â€Å"What are you crying for?†¦And to be sure it was very extraordinary. What could the boy be crying for?†1 The members of the board really have no understanding of why Oliver could be crying, believing they have provided him with everything he could need and a luxurious home in the workhouse. They have no understanding or sympathy for the situation of the poor people of London as shown when Dickens states that: â€Å"When they [the board members] turn their attention to the workhouse, they found out at once, what ordinary folks would never have discovered – the poor people liked it! It was a regular place of public entertainment for the poorer classes; a tavern where there was nothing to pay†1 There are multiple examples of social and political satire throughout Oliver Twist. It is a satirical attack of the way in which predestined social class and poverty affects the outcomes of a person’s life and a protest by Dickens against the Poor Law and the Workhouse system of the time. The overlooked manner in which Oliver’s birth is described provokes compassion in the audience. He â€Å"breathed, sneezed, and proceeded to advertise to the inmates of the workhouse the fact of a new burden having being imposed upon the parish†. It is dark and ironic; Oliver is depicted as a troublesome burden upon the parish and society. From the outset his entrance into the world is despised, the antithesis of what a child’s birth should elicit. His life is condemned from the beginning by the ugliness of the world he has been born into and his social standing is imprinted upon him, he is a â€Å"humble, half-starved drudge – to be cuffed and buffeted through th e world – despised by all, and pitied by none†3 and reaffirmed in the second chapter when the gentleman in the white waistcoat exclaims â€Å"that boy will be hung† Oliver is the vehicle employed by Dickens to display the inadequacies within society. He highlights society’s various injustices. Through the use of  Oliver, the vulnerable of society are given a voice. The characters that Oliver encounters each represent a different corrupted socio-political aspect prevalent in the society of the time. Mrs Mann and Mr Bumble both highlight the hypocrisy and perversion of the Poor Law and the Workhouse system, while Fagin is created as a representation of greed and materialism. It is clear that Dickens employs irony, satire and humour to great effect in Oliver Twist, and does so in a manner that is not as straightforward as might originally seem. His use of irony and humour as a weapon shows clearly the maltreatment of the poor at the hands of the upper classes and serves to both amuse the audience and make it uncomfortable in laughing along with the unfair and improper situations that are being portrayed. The satire used by Dickens, although an exaggeration, exposes the ridiculousness and impropriety of the society being described and may also act as a true representation of the effects of the Poor Law and the workhouse system of the time.

Should texting and driving be against the law Essay

Should texting and driving be against the law - Essay Example This has made texting while driving common among drivers coupled with the high numbers of youngsters on the road who are a fun of this method of communication. Texting while driving has been a threat to road users since it distracts the attention of the driver from the wheel and the road causing him to cause accidents. It is therefore necessary to come up with rules that can regulate the use of mobile phones by the drivers. Texting while driving is dangerous to the road users and should be illegal in Alberta. Alberta is a country which has always been keen on improving road safety rules by enforcing traffic policies and regulations. In addition, Alberta transportation aims at ensuring safety for all road users in the province through monitoring and enforcing safety standards. The Traffic Safety Act and regulations of Alberta guides all the road users on the traffic rules to be followed and the possible consequences of going against the set rules. Though these rules have helped manage traffic in Alberta, there are a few issues that crop up with time that hinder road safety in the province thus the rules need regular amendments in order to keep up to date with the advancing technology. The case of texting and driving on the roads of Alberta has been on the spotlight in the recent past and right now there is an outstanding bill that is waiting to be passed concerning whether texting and driving should be made illegal. Anyone who owns a mobile phone and has ever chatted online is aware of what communicating through text messages involve. It takes all the attention of a person leaving very little or none to the wheel and the road. The result of this is may be causing an accident and probably involving a chain of other road users since the roads in Alberta are usually busy. It would therefore be good if the outstanding bill passes to check on the rising road

Impact of Discrimination on Productivity Article

Impact of Discrimination on Productivity - Article Example The routine evaluation should also be systematized in such a way that any discriminatory behavior on part of the supervisors is immediately evident. different categories of people or things, especially on the grounds of race, sex or age." [Hobson, pg 131] We all like to believe that we live in progressive times, times when we have left social evils like discrimination far behind us, and that when they rear their ugly heads, we will be protected from them by social laws. We often fail to take into consideration the fact that we, as people, are flawed. On a normal day, each one of us "discriminates" against our fellow man in hundreds of different ways. Choosing to sit next to a friendly looking lady on the morning bus instead of the malodorous homeless man, choosing the coffee shop attendant who gives every customer a friendly smile rather than her sullen colleague who looks like she got off the wrong side of the bed these are small, everyday snippets from our lives that no-one holds against useven though we are making "distinctions" that are "unjust" and "prejudicial". It is said to be indirect if a requirement or condition is applied equally to all, but it has a disproportionately detrimental effect on one sex or racial group, because of their inability to comply with it. Impact Of Discrimination on Productivity in the Workplace 4 It takes the from of harassment when someone is subjected to inappropriate actions, behavior, comments or physical contact that is objectionable or causes offence to the recipient. It may be of a sexual or racial nature or it may be directed towards people because of their age, their sexuality, a disability or some other characteristic.[ Guild, pg 3] As is evident from the information provided above, the most common forms of discrimination encountered in our everyday lives are those based on race, gender and age. On basis of the information provided by Ms. XX, she believes that she was subjected to racial and gender discrimination during her tenure of ten years in this company. In addition to being overlooked for a promotion that she believes she deserved, she also states multiple other minor grievances, in the from of incidents where she felt that she was being subjected to discriminatory treatment. All her complaints will be assessed separately. Her primary complaint is that at the time of promotion, she was overlooked, in-spite of her seniority and greater work experience, and the promotion was given instead to a less qualified colleague

IT case study Outline Example | Topics and Well Written Essays - 2000 words

IT case study - Outline Example t business metrics, beneficial service assets to the cafà ©, service utility, outcomes obtained from practicing demand management, importance of early life support and whether the cafà © should have the service desk (Lytras, Ziderman & Manolova, 2010. pp.156). IT infrastructure library is the process of supplying paramount practices for the IT services. The application of this method is rising because various business premises depend on IT to satisfy and attain the company’s’ strategies. Therefore, Bill Melmac, the owner of Melmac cafà © should consider implementing the IT infrastructure Library in its business. This will be of benefit because the library has dissimilar theories and procedures that direct any business to decide on the best and efficient idea pertaining the operation and management of the business. ITIL will offer Bill Melmac with advices and different IT courses on the management of his business services (Lytras, Ziderman & Manolova, 2010. pp.157). ITIL will equip Bill Melmac with general knowledge regarding the cafà © service strategies, the designs that he should apply in delivering the ordered foods to the clients, the best service transition applicable in his business, advisable service operations and how he can continuously improve his cafà © services. Subsequently, after applying the ITIL in his cafà ©, Bill will convey the perfect ITIL package management solutions to his cafà ©. He will also identify the specific requirements for his business and implement them consequently. He will ascertain the suitable ITIL service management solutions that are important in solving his business problems and ensure that the service is very cost effective (Lytras, Ziderman & Manolova, 2010. pp.156). Business outcome refers to the target or the benefits that a given business premise works hard to achieve after it experiences interventions or makes changes. Business outcomes are the main reasons why many companies engage dissimilar activities, initiatives,

Drawing on research an other literature discuss the issue of menal Essay

Drawing on research an other literature discuss the issue of menal health ill-health amoung the offender population and provide - Essay Example As for psychotic disorders, schizophrenia and delusional disorder are the most common (Birmingham, 2003, p. 193). Moreover, inmates display a wide range of neurotic disorders, such as depression, insomnia, fatigue and irritability (Birmingham, 2003, p. 193). Additionally, there is substantial comorbidity in individuals with psychiatric disorders, in that many of them also suffer from substance abuse (Crawford, et al., 2003, p. S2). There are also many youthful offenders, which are defined as defenders who are between the ages of 15 and 21, with juveniles being defined as being between the ages of 15 and 17, and 30 percent of youthful males and 50 percent of youthful males on remand have a diagnosable mental disorder (Farrant, 2001, p. 1). Therefore, something must be done to address the needs of these inmates and defendants, and this requires humanitarian concerns to dominate the debate about how to treat mentally challenged defendants and inmates. Because of this, there is a great n eed to address the needs of these inmates when meeting their mental health challenges. Some of the ways to address these needs include diversion schemes, transfers to hospitals and treating the inmates in the prison hospital. However, as indicated below, none of these schemes are perfect, and many of them are severely flawed. Because of this the mentally ill prison population, by and large, continues to be untreated and this has severe implications for society. Discussion Unfortunately, humanitarian concerns do not dominate the penal system in England andWales, but, rather, the dominant concern is that the perceptions and attribution of risk are attenuated (Peay, 2007, p. 497). Because of the perception and risk attribution of these offenders, therapeutic considerations are considerations no longer. This in contrast to the recommendations of the Home Office Circular 66/90, which stated that mentally disordered offenders should be placed in the care of health and personal services, a ccording to their mental illness. This recommendation would have caused the prisons to adopt a treatment-based approach, with a de-emphasis on the questions of risk and reoffending, and would have taken mental health law in the direction of medical law (Peay, 2007, p. 498). This approach was rejected by the Government, which, in its White Paper (Department of Health/Home Office 2000), put the safety of the public as the paramount concern, not treating the mentally ill offender, and called for, in essence, â€Å"a form of indefinite detention for some people with personality disorder† (Peay, 2007, p. 498). Therefore, this pushed mental health law more in the direction of penal law, and away from the direction of medical law (Peay, 2007, p. 498). There are a number of different schemes through which a mentally disordered criminal can get treatment instead of straight incarceration. One of these schemes is court diversion (Peay, 2007, p. 506). In this, the offender, the psychiat rist and the Crown Prosecution Service, are brought together to come up with a solution for what to do with the offender (Rickford&Edgar, 2005, p. 1). Diversion is especially appropriate where the offence committed is non-violent and relatively minor (Pakes&Winstone, 2009, p. 158). One of the key aims of diversion is to reduce the

Interior Design Research Paper Example | Topics and Well Written Essays - 750 words

Interior Design - Research Paper Example Each facility will require its own design. Interior design is based on function, purpose and aesthetics. Each design has its own affect on different facilities. Interior Design is the ability to enhance the function, safety, and aesthetics of interior spaces (U.S. Department of Labor 2009). Interior design can add function to an area that would normally be not functional. This can be achieved by adding key elements which allow the space to serve a purpose. A purpose of a space is dependent on the spaces surroundings. Each room has its own needs. Adding functionality to a room is important in Interior Design. Interior Design allows for the ability to transform a space. An empty room in a commercial setting can be transformed into a waiting area with proper use of seating. A living room can also become functional with proper use of seating. Functionality is one of the major reasons a client may decide to choose an Interior Designer. The Interior Designer may be able to offer the client with a space that allows for more functionality then before. An Interior Designer will base ideas based on purpose. Using the appropriate elements allows for purpose. Purpose in Interior Design can be explained as allowing a room to have a purpose and a use. A good interior designer can allow for a space to serve more than one purpose. Serving more than one purpose can make a space more appealing. ... This type of design becomes an eclectic area to show off certain pieces in a way that they all flow together. According to Allen with All About Interior Design2011, It takes an eclectic eye to be able to show off many pieces and make them work with one another. This is true with many different design techniques. Not just anyone can put pieces together and make them work. Interior Design is important for many aesthetic reasons. An area needs to be aesthetically pleasing to the individual in the environment. An appealing environment is important in a design sense. Interior Designers typically design for residential or commercial settings. Many residential settings will require a pleasing and welcoming environment. An interior designer can gather information about the clients likes and create a space that is aesthetically pleasing. Use of objects and colors that are naturally appealing will help the space appeal to more individuals. Neutral tones and fabrics can allow for the use of dif ferent types of elements. In a commercial setting it is important for an Interior Designer to keep the focus on what the purpose is for the commercial setting. Many Interior Designers will need to create spaces that are pleasing to the eye so that businesses keep customers returning. Pleasing aesthetics can be achieved by bringing earthly elements into the space and keeping with a theme. It is important to achieve an attractive interior environment (Basics of interior design 2011). An attractive interior environment can allow for better usage of the area. It is likely that a space that is attractive will likely be used more than other spaces. The effects of interior design can be great on different facilities. Each facility will

Reflections of a Pencil Essay Example | Topics and Well Written Essays - 750 words - 1

Reflections of a Pencil - Essay Example Teaching is likened to a pencil†¦. funny though, the thought of me being stick thin with a rubber head!...but seriously, like a pencil, everything I do leaves a mark†¦an impression that can be read and emulated by my students. It is important for me to build their trust in me as establish a relationship with them more than just being their teacher. Engaging them in conversations outside the academic subject matter we share during class time and focusing on their own interests would make them feel that I am truly interested in them as persons and not just in the school performance they can give out as students. One example is attending their extra-curricular events. Reaching out to their parents would definitely be beneficial not only to them but also to me. I would get a peep into their home lives and a more holistic view of my students, so I could more appropriately customize my teaching to them. Maintaining good and regular communication with parents gives me a lifeline of support in understanding my students better. Being a good role model not only to the students I teach but to everyone else is a tall order for a fallible creature like me, but that is what is called for as a teacher. Especially to my students, I am to embody what is true and good, a wellspring of values virtues wherefrom the youth can drink to sustain them in the building a good character. Thinking about such a noble task, makes me realize just how far I am from that ideal. Like everyone else, I am still a work in progress and very prone to commit mistakes. I lose my cool, I tend to favor some students over the others, and I don’t do a thorough lesson plan. These mistakes I could correct and rectify just like the pencil as I have become when my trusty rubber head comes in to erase my failures to provide me with a clean slate that can help me start a-fresh.   

Patriot Act Research Paper Example | Topics and Well Written Essays - 1000 words

Patriot Act - Research Paper Example According to this act, US law enforcement agencies have the access to the privacy of USA citizens and/or foreigners without justifiable cause or public knowledge. However, with the special powers, the act violates the fourth amendment of the USA constitution in regard to the rights of privacy (Etzioni, 2004). The act has been hurriedly passed by the congress due to the panic emanating from the terrorist attack and subsequent anthrax attacks in 2001. The main aim of the enactment of the act was to strengthen security. Terrorist attacks have also led to the introduction of the Homeland Security Act. This act has been passed on the 25th of November, 2011. The act brought together several federal agencies to form the US Department of Homeland Security (Steffof, 2010). The agencies included were the US Secret Service, the US Coast Guard, the US Custom Service, the Naturalization and Immigration Service and the Federal Emergency Management Agency. The aim of this act was to assist in detec tion and elimination of terrorist threats by the removal of information barriers between the named government agencies. The act also provided for the centralizing of surveillance data, which arose from the enactment of the USA PATRIOT Act (Polseno, 2005). ... Title I of the PATRIOT Act seeks to enhance domestic security. This title specifies measures for domestic security services to enhance terrorism prevention. It established a fund to counter terrorist activities and also a further rise in funding for the FBI. The title also disapproves of the prejudice shown towards Muslim and Arab Americans after the terrorist attacks (Polseno, 2005). Title II of the Act aims at enhancing surveillance procedures. This deals with surveillance of those suspected in terrorism activities and those involved in computer fraud and abuse. This title allocates powers to government agencies to collect information about US citizens and non-citizens in regard to terrorism. The title stipulates the disclosure of counter intelligence or foreign intelligence to appropriate government officials (Etzioni, 2004). The third title of the act castigates against money-laundering in order to prevent terrorism. The act provides authority to the treasury secretary to regulat e financial transactions, especially those involving entities and foreigners (Polseno, 2005). The act aims at strengthening measures to prevent and detect international money-laundering and financing of terrorism. If detected, such cases are to be prosecuted in the United States through the PATRIOT Act. The act also requires all appropriate United States financial institutions to report about potential money-laundering schemes (Marcovitz, 2008). The act seeks to strengthen the financial system of the USA and thus to prevent it from being exploited by individuals for their personal gain. It also assists in transferring stolen assets to countries where they belong. The act allows for

Management and Business Essay Example | Topics and Well Written Essays - 1500 words - 3

Management and Business - Essay Example Through its Technical Training College, KLM UK Engineering also offers Aviation Safety Agency Part 147 provisions. The company increasing customer base comprises Europe highly established airline operators plus leasing firms like British Airways and Air France. The main base of the company is Norwich International Airport, and the company has three hangars, around eight bays and a wider on site workshop. Moreover, the company has a line maintenance stations located at Edinburgh airport, Glasgow airport and Norwich airport. Due to the constant changing nature of the air industry, the burden on the company is mainly on its staff training. The challenge of training its technicians to support the maintenance demands of constantly renewed fleet is becoming heavy. This is mainly because modern Aircraft are being added to the growing carrier fleet with more advanced equipments, flight decks, and advanced forms of control structures. In addition to the incorporation numerous structural materials, therefore, the challenge is to get and maintain the right human resources and factors to ensure that its personnel skills keep pace with the constantly changing nature of the industry. The technology is changing at very a  rapid pace compared with the speed at which the company personnel are being acquainted with the changing landscape. Cost management is also a major challenge facing KLM UK Engineering due to the increasing industry wide concerns on maintenance efficiency (KLM UK Engineering Limited 5). KLM UK Engineering Limited mission is to offer its clientele with enhanced service solutions leading to safe and dependable aircraft delivered within the client schedule necessities under most favourable cost. KLM UK Engineering invests in talented plus experienced professionals and sustenance systems to enable its customers to attain their operational goals. We offer a competent, rate effective, and specialized aircraft maintenance management, in addition to providing

Key aspects of legislation Essay Example for Free

Key aspects of legislation Essay Summarise key aspects of legislation, regulatory requirements and codes of practice relating to own role and responsibilities. (7.1.1) The BTEC PTLLS award is necessary before a person can teach at a Further Education institution such as Aylesbury College. To support this qualification Lifelong Learning UK has published a new set of overarching professional standards 1 that any teachers in this sector will need to adhere to. This describes in generic terms, the skills knowledge and attributes for those that perform roles in this sector. It is disconcerting to hear that the qualification will soon be replaced following the Lingfield review. Other areas of legislation, that is important in the teaching context is the Health and Safety at Work act 1974, which states how all employers and employees need to take responsibility for their own safety needs. Key legislation that also needs to be considered for the learning environment is the Data Protection Act 1998. The collection and analysis of personal data is intrinsic to any learning institution and this act defines UK law on the processing of data on identifiable living people. It is the main piece of legislation that governs the protection of personal data in the UK and in practice it provides a way for individuals to control information about themselves. It is not just in the IT area but for all systems and paperwork when dealing with personal data, within the IT area it is especially important to consider when teaching the design of systems security and access procedures. Another area relevant to teaching IT are the Display Screen Regulations 1992/2002 which is an amendment to the Health and Safety act, this requires all employers who require their employees to use display screens to ensure that the seating position and lighting is properly adjusted and that the employee can take regular breaks from the screen. Other blanket legislation that applies in the workplace but not specifically to a learning institution are: * Race Relations Act 2000. * Disability Discrimination Act 1995 and 2005 (DDA). * Equality Act 2010. This brought together the numerous array of Acts and Regulations, which formed the basis of anti-discrimination law in Great Britain. This was, primarily, the Equal Pay Act 1970, the Sex Discrimination Act 1975, the Race Relations Act 1976, the Disability Discrimination Act 1995 and three major statutory instruments protecting discrimination in  employment on grounds of religion or belief, sexual orientation and age. Regulations more specific to the teaching environment are the following: * Special Educational Needs and Disability Act 2001. The act required education providers to make reasonable provisions to ensure people with disabilities or special needs were provided with the same opportunities as those who were not disabled. * Copyright, Designs and Patents Act 1988. A key point here is that only about 10% of any published document can be copied and circulated for educational purposes before copyright is infringed. * IfL Code of Practice for Teachers (2008). This is a straightforward code of practice for teachers to gives boundaries on their professional integrity, behaviour etc. * Safer practice, safer learning (2007) – responsibilities for safeguarding vulnerable adults in the learning and skills sector – published by NIACE and DES. Analyse own responsibilities for promoting equality and valuing diversity. (7.1.2) In the class discussion on this topic, we discussed that equality is not treating everyone the same, it is rather treating everyone as unique to enable them as far as possible to have equal opportunities to learn, this is what myself as a teacher will have to work to achieve. Promoting equality should remove discrimination in all of the areas covered by the Equality act. Bullying, harassment and victimization are also considered as equality and diversity issues. Diversity aims to recognise, respect and value people’s differences, and their ability to contribute. A teacher should aim to help them reach their full potential by promoting an inclusive culture for all students (and staff). Equality and diversity is becoming more important in all aspects of our lives and work for a number of reasons. Where I was previously working, the employees were recruited globally and could be posted anywhere, they were selected because they showed potential. Inclusivity and diversity was heavily promoted as it was recognised that having a diverse workforce enhanced the company commercially. People with different backgrounds bring different approaches to solving problems or commercial negotiations which is reflected in the company’s performance. In a college, recognising, embracing and valuing difference will lead to improvements for everyone, including: * A more vibrant staff and student  population; * A better working and studying environment; * Attracting and retaining the very best staff and students; As a teacher I can promote equality and diversity by: * Treating all learners fairly. * Creating an inclusive culture for all learners. * Ensuring equal access to opportunities to enable learners to fully participate in the learning process. * Enabling the learners to develop to their full potential. * Equipping learners with the skills to challenge inequality and discrimination in their work/study environment * Making certain that any learning materials do not discriminate against any individuals or groups * Ensuring sure policies, procedures and processes dont discriminate It was discussed in class that equality can be promoted in different ways, such as discussing privately with a student if they have problems with dyslexia, which could be helped by the simple use of different coloured backgrounds to the powerpoints or handouts. A teacher must be aware of continually promoting inclusivity in all the course material and class discussions, some actions that can be positive are for instance, prior to the class, check the names, ages and any other details of the learners and if possible try to find photos or material that will hopefully be more relevant to their background. Although this shouldn’t be done to such an extreme to alienate others, it’s a fine balance. Also it is good to make sure that different types of learners are covered in the lesson plan by differentiating for learning styles. This also helps to keep the lesson interesting as one form of lesson delivery could get fairly dull. One key point would be to be careful of my language, jokes about stereotypes and casual comments could easily cause alienation. It is also necessary to have a plan on how to deal with inappropriate remarks and behaviour by the learners. Within a college there will also be other internal organisations available to meet the potential needs of learners such as : * Student services / welfare / financial aid / student support * Careers services / advice and guidance * Learning mentors / teaching assistants * Learning difficulties and disabilities assessment and support * International office for overseas learners * Chaplaincy or medical services including sexual and mental health Tutors will be the main point of contact for anything for a learner so it is important to understand how to get in touch with the various people working in the roles for my organisation. Evaluate your own responsibilities in lifelong learning (7.1.3) In class we discussed the role and responsibilities of a tutor in lifelong learning, a number of key roles were identified, such as a tutor needs to be knowledgeable about the subject, but not necessarily an expert, they need to be confident and communicate their points well, they need to be well organised with planned lessons and good timekeeping. The tutor must set an example with their behaviour, and direct the learners, but in further education, as opposed to compulsory education, you will not be acting as a leader and counsellor, rather a facilitator. Of key importance is establishing a contract with the learners at the start of the course, so that they understand the boundaries that are set and what my expectations of them are. In the FE sector this is more important with young adults (16-18 years) than in adult education. Bearing in mind that all learners will be slightly different and work at different levels and may have different needs, it is important for me as a tutor to understand this and if necessary give additional help and guidance as required. Without regurgitating the full list of responsibilities, some key ones to additionally pick out are: * Keeping up to date with developments in the core subject as well as keeping up to date with any new teaching guidelines or changes to the curriculum. * Encouraging the learners to progress and develop their careers by giving constructive feedback. * Continually reflect on my teaching performance and evaluate each session taught and change if necessary. Review own role and responsibilities in identifying and meeting the needs of learners. (7.1.4) A key responsibility would be to get to know the learners in the class as individuals, and to understand their different abilities and learning styles. The techniques already used in the first lesson would be a  very good start, such as the learning styles questionnaire (although interpretation of the results is very subjective.), the basic skills testing, and the group introductions. The group introductions and the personal interview prior to starting the course was a way of understanding the motivation of the learners, and why they are undertaking the training. With this knowledge the tutor can aim to ensure that the lesson delivery is varied to suit the different needs of the learners and give personal help if necessary. These activities are part of the ‘Identifying Needs’ stage of the Teaching and Leaning Cycle and are documented by Gravells 2, although she has the roles and responsibilities a little confused. As the course progresses, the tutors understanding of the needs of the individual learners will become clearer as they get to know them, changes and adjustments can be made to the lesson delivery. This is an application of Kolb’s Reflective Cycle, to put it simply – Planning, Doing, Reviewing, Learning and back to planning. References 1 Lifelong Learning UK (LLUK) New overarching professional standards for teachers, tutors and trainers in the lifelong learning sector. 2 Gravells, A., (2011) Preparing to teach in the Lifelong Learning Sector Websites www.excellencegateway.org www.ptllsresource.co.uk http://www.manchester.ac.uk/aboutus/equalityanddiversity/

Business Analysis Of LOréal

Business Analysis Of LOrà ©al LOreal is the worlds largest French based cosmetic company which is running successfully and globally in Northern America, Western Europe, Latin America, Eastern Europe, Asia, Africa, Orient, Pacific and some other countries for the marketing business. Later, in Africa. They also offer the best for all the consumer beauty in many distribution channels like ( In Hair Salons, In Mass Market Outlets, In Perfumes and Department Stores, Through Pharmacies and Dermatologistics and In The Body Shop Stores as well). Cosmetics group is being able to focus in prices, for all the lifestyle, in many different regions globally. They are wondering that what is going to happen to their products from the same company which might take a huge turn over to complete or compitet against them. They also marked there 100 years would be defined with 100 different projects to give them a good support with their citizen projects and would involve the employers all over the world in a tangible and effective way. They also made a calculation reduction for their goals during (2005-2015). There Goals is to achieve 50% through the greenhouse gas emission 50% with the waste generations per finished products and 50% of water consumption per finished products. As LOreal is more considered into Making the World Beauty Universally for everyone in this whole world. INTRODUCTION LOreal company was invented in (1907) by Eugene Schueller the young French Chemist, who took a first move by creating the first hair dyes and started his sales by selling them to the French hairdressers. This move made him focus and concentrate on researching, starting for his investment to achieve the beauty for consumers and to look forward with the name LOreal. LOreal is a listed company, as Liliane Bettencourt and the Swiss food company Nestle are the founders as each of them are controlling 30% (percent) of the shares. In (1988-2000) the director and the chairman Lindsay Owen-Jones in (2006) started the company with the cosmetic marketing. Therefore today LOreal is the 1st Cosmetic group worldwide it has 27 International brands which is running globally in almost 130 Countries with à ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ã‚ ¬20.3 Billion Euros with more than 68,900 Employees. LOreal company has a setup of 5 key division and activities which is related with LOreal LUXE, CONSUMER Products, PROFESSIONAL Products, ACTIVE Cosmetics and The BODY SHOP. There are some products which contains the highest growth rates like LancÃÆ' ´me, Giorgio Armani, Kiehls, Kerastase, Maybelline New York and La Roche-Posay contains a range of exceptionally high quality products that are globally recognized all over the world. Therefore, this success accomplished under his leadership Sir Lindsay who have recognized to help the consumers individually by desiring them or getting them to be beautiful, his mission was to achieve to create the effective growth strategy for their brands in order for companies success. PESTEL Analysis It stands for Political, Economic, Social, Technological, Environmental and Legal analysis. It is a part of the external analysis when conducting a strategic analysis or doing market research and gives a certain overview of the different macro environmental factors that the company has to take into consideration. Political factors The political challenges is that LOreal must try to change all the political leadership styles in many different countries where they are operating it with. Or how and to what degree a government intervenes in the economy. Specifically, political factors include areas such as tax policy, labour law, environmental law, trade restrictions, tariffs, and political stability. Political factors may also include goods and services which the government wants to provide. Also, LOreal is getting effected by the legislation for advertising (demerit goods or merit bads). LOreal is producing almost all the safe products which doesnt contain any harmful substance or any kind of effectiveness. Furthermore, governments have great influence on the health, education, and infrastructure of a nation. Economic factors include economic growth, interest rates, exchange rates and the inflation rate in all the countries which they are operating in. For example in (2004), LOreal was been affected by the continues weakness of the dollar and other currencies. These factors have major impacts on how businesses operate and make decisions. For example, interest rates affect a firms cost of capital and therefore to what extent a business grows and expands. Exchange rates affect the costs of exporting goods and the supply and price of imported goods in an economy. Social factors Because LOreals business in exactly at the centre of the people all over. It is closely involved in the life of the communities where they are located and it also includes the cultural aspects and include health consciousness, population growth rate, age distribution, career attitudes and emphasis on safety. Trends in social factors affect the demand for a companys products and how that company operates. Technological factors It includes the ecological and environmental aspects, such as RD activity, automation, technology incentives and the rate of technological change. (Eugene Schelleur) who founded the scientist researches. LOreal has embraced the technological innovation in many ways. They can determine barriers to entry, minimum efficient production level and influence outsourcing decisions. Furthermore, technological shifts can affect costs, quality, and lead to innovation. Environmental factors The main factor includes weather, climate, and climate change, which is especially affects the industries such as tourism, farming, and insurance. Furthermore, growing awareness to climate change is affecting how companies operate and the products they offerit is both creating new markets and diminishing or destroying existing ones. Legal factors That include discrimination law, consumer law, antitrust law, employment law, and health and safety law. These factors can affect how a company operates, its costs, and the demand for its products. PORTER FIVE FORCES It exists with the intensity of the following Rivalries, Threat of Substitutes, Threat of new competitors, Bargaining power of Suppliers, and Bargaining power of Customers. It is essential to understand the many different risk and rewards of an industry. Bargaining Power of Suppliers (Internal) Suppliers is the business that supply materials and other products into the industry .if suppliers have a high range of bargaining power then the company gets less attraction. It has a high power when many buyers and few dominators supply not differentiated. High valued products (Switching cost Substitute products are unavailable in the market place. For Example: Raw Materials Packaging Point of Sales Equipments So that mean LOreal has many suppliers in producing their products. So therefore, their bargaining power is low. Bargaining Power of Customers (Internal) When buyers are less sensitive to prices, prices can increase and buyers will still buy the product. Inelastic demand positively affects LOreal Paris. When there are large numbers of customers, no one customer tends to have bargaining leverage. Limited bargaining leverage helps LOreal Paris. Intensity of Existing Rivalry (External) Government policies and regulations can dictate the level of competition within the industry and will have a long term negative impact on this entity, which subtracts from the entity value. Threat of Substitutes (External) Threat for substitute products refer to produce in other industries. It exists when a product demand is affected by the price change of a substitute product there are number of chemicals in shampoo and other bath and body products which is frightening. As essentially, whatever toxics to put or use in your mouth toxics on your skin as well. Threat of New Competitors (External) The important entry is for the Barriers quality, pricing and marketing which can overcome with the barriers in many different ways. Also new firms sometimes is easy to enter the industries because of high-quality products, lower price and substantial marketing resources. LOreals main competitors are the cover girls, Avon, Revlon etc. The main Threats for LOreal is their products are luxuries which could be hurt by an economic downturn however they are able to be global and act locally. Also it may affect their distribution system. VIRIN Analysis It stands for Valuable, Rare, Inimitable and Non-substitutable LOreal corporate reputation is a type of retailing which enables a brand KIELHS and THE BODY SHOP which are the free standing store and developing. This is an invaluable way of getting the consumers by measuring the success of products and advertising them in a real time. In LOreal rare is an auto regenerating flower which is known as Haberlea Rhodopensis which is global anti ageing skincare that produces to protect and revitalise the skin. SWOT Analysis The word SWOT is an acronym meaning: S Strengths W Weakness O Opportunities T Threats The main act of SWOT analysis is that The importance of performing a SWOT analysis is that, no business should take a high risk strategy if there are any significant weaknesses foreseen. Performing a SWOT analysis may consider in, What are the weak/strong products, divisions, attitudes etc.? Are there any gaps/opportunities? Are we strong in the right way to exploit the opportunity? Considering the above facts a SWOT analysis has taken place to mark the right opportunity. Strengths: Generally high profit margins Well known worldwide High RD skills in Headquarters Product Innovation Consistent quality Workplace safety and environmental concern (image) Local product production and loyal customers Online growth Weakness: Bad communication High Failure rate of new cosmetics Low profit margins may be subject to seasonal variations such as (Valentines, Mothers Day and Christmas). Opportunities: Acquisitions natural product awareness. High quality products will become prevalent. Financial markets (raise money through debt, etc) Emerging new market segments and expansion abroad. Product and services expansion Asian, African and South American markets are growing. Threats: High competition from foreign brands. Low cost of switching may encourage consumers to trail new products. Economic downturn has a result in the reduction of spending on luxury goods. Conclusion Based on this analysis LOreal is trying to focus on the photonics to enhance the cosmetics colours, with the shop shelves where there are trying to show the world as the first cosmetic. LOreal sales margin in yearly bases is more than 4.6 billion individually as ever purchase of any consumers choice product like ( beauty salon ). This is the main reason why the consumer are satisfied and look forward to their products. Là ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢Oreal seems to give it competitive advantage over its rivals. They are a dominant player in the market and probably the leading seller of the beauty products. They also have many opportunities to open them and they should also take advantage of their strengths in the market they operate with. In short, the main fact behind their success is to reach out to the consumers with many different countries of the global by different cultural patterns and different income ranges. That is the main reason behind their success of brand LOreal.

Tesco Plc: Business and Financial Performance Analysis

Tesco Plc: Business and Financial Performance Analysis This Research and Analysis Project report concentrated on the Business and Financial performance of Tesco Plc over a three year period from 2008 to 2010. The analysis report throws more lights on the operational and financial performance of Tesco Plc by having regard to its business strategy. One of its major rivals in the industry which is J. Sainsburys Plc has been used as a benchmark in order to compare Tesco plc performance. REASON FOR CHOOSING THIS TOPIC This topic was selected because there has been much and extreme competition in the retail supermarket industry in recent times. With most of these businesses having to compete for their share of the market. Most them are thinking and aiming of becoming a market leader one. But at the heat of this competition is the issue of survival and going concern which is at the centre of every these retail businesses since failure to consider them could result to total collapse of their entire operations. To this end I decided to investigate Tesco which is one of the UKs most successful and also one of the worlds biggest retail supermarkets to find out how it has operated so far and to see the level of it business and financial success over the last three year period. REASON FOR CHOOSING THIS ORGANISATION Tesco plc was chosen because it has become one of the worlds biggest retail supermarkets in recent times. Considering the size of its market share compare to most of its major competitors, the company has grown so rapidly thereby increasing in profitability. Therefore I wanted to find out whether or not the profitability levels have come as a result of its rapid and consistent growth, since growth and profitability do not always move hand in hand. I also wanted to know more about the companys strategy which has seen it expand so quickly and rapidly than its rivals do. AIMS AND OBJECTIVES OF THE PROJECT The main aims and objectives of this project are to analyse the business and financial performance of Tesco plc. It should be noted that most companies are not managed and directed by their owners (shareholders) but rather appoint Directors and entrust in their hands with stewardship of their investments. Therefore it is appropriate for these Directors to account to these owners the stewardship of those investments entrusted in their care. Shareholders and stakeholders of every company including Tesco plc will like to know whether or not their investments and interest are been managed properly since this will help them decide whether to sell off their shares or keep them and even invest more. Stakeholders alike may also want to know the companys performance, progress and its success in order to take an informed decisions. The project will find out whether Tesco plcs shareholders are properly rewarded for their investments and risks they have taken or not. And also to ascertain how satisfactory Tesco plc stakeholders are. To achieve this, ratio analysis was employed to analyse the companys last three years financial statements (2008, 2009, 2010) and this was compared with the rivals three results in order to obtain objectivity and fairness. There was also a consideration regarding the going concern status of the business as it is central to the companys long term survival. As a consequence, tools such as SWOT and 5 Forces analysis were considered to assess its non financial information in order to establish Tesco plcs current competitive position in the market, any strengths and weaknesses they have as well as opportunities and threats they are faced with. RESEARCH QUESTIONS As part of this project the following research question were generated in order to respond to them in the analysis: Has the shareholders investment managed properly? How well have Tesco plc shareholders are been rewarded for risks taken? Have stakeholders interest been kept satisfied? Is the companys current business strategy sustainable? What is the companys long term survival strategy? Will the company be able to continue to enjoy rapid increase and expansion? 2. INFORMATION GATHERING Sources and their reasons Tesco Plcs 2008, 2009, 2010 Annual reports These individual annual reports provided me with detailed and adequate information which I used for analysing the business and financial performance of the company. The annual reports were very useful in calculating and analysing since they were the most current results. J. Sainsburys Plc Annual Reports for 2008, 2009, 2010 Like the Tesco Plc annual reports, these ones from J. Sainsburys Plc also assisted me in analysing the business and financial performance of the company and again the most recent financial reports. The Chairmen and the Chief Executives statements from both companies These were useful in that they provided me with the companies operational highlights which helped my analysis to reflect those highlights Quarterly Reports on their trading activates There were vital information that I gathered from these quarterly reports as well, which aided my analysis. Unaudited interim company financial Reports Even though these reports were unaudited and may not provide much positive signs, however they supplied me with trends on these companies operations to establish its performance and also to see if there was the need for issuance of profit warning. News papers Information gathered from the news paper publications included experts opinions, comments and suggestions which could affect the share price of the company on the market. And as such was useful to the shareholders and potential shareholders. Expert Reports These were other independent expert views gathered apart from the news papers which throw much more lights on the future and potential prospects of the company by showing trends, projections, forecast, diagnosis, etc. Libraries Continuous visit to libraries such as the Woolwich library, British library, white chapel, etc. These libraries gave me the chance to have access to the data bases of all the listed companies information. Books and journals Most of the ACCA text books such as Paper F2, F7, P3, ACCA students magazines, Financial accounting books, etc were all useful in this exercise in getting a deeper understanding of the financial analysis. 2.2 Method used in information gathering The secondary data were gathered and used for the conduct of this report which was collected through the following means: Libraries Libraries attendance was used to collect data from sources such as articles, News papers, Textbooks, journals, magazines, CD ROM, etc. Search engines (Websites) Websites that were considered important were visited to collect data including that of Tesco Plc website, J. Sainsburys Plc and others. They are (www.tesco.com), (www.j-sainsbury.co.uk), http://www.emeraldinsight.com, http://www.ssrn.com, http://search.ebscohost.com, etc. Request Letter A formal written letter was sent to both the secretaries of Tesco Plc and J. Sainsburys Plc to request a copy of their 2008, 2009, 2010 annual reports which helped in the analysis. Marketlineinfo.com/ Datamonitor.com Specialised information were sort from these sources to help analyse the non- financial information such as SWOT AND 5 Forces analyses techniques. Financial Analysis Made Easy (FAME) This source gave me financial information including Tesco Plc and J. Sainsburys Plc and contained ratios analysis for companies. There was also non- financial information such as the employees numbers, structure of company ownership, issues relating to corporate governance. Accounting techniques used The under-listed techniques were used for the conduct of this research in order to arrive at a reasonable and an objective conclusions which helped to give recommendations Profitability ratios Liquidity ratios Efficiency and solvency Investor ratios/ Stock market ratios As part of the conduct of this research these financial ratios were computed in understanding of the company performance in answering the research questions mentioned in 1.5 above were. They included: Revenue Growth ratio: this showed the movement of growth in revenue for the years 2008, 2009 and 2010 for both Tesco Plc and J. Sainsbury Plc. Profitability and returns ratios: These ratios indicated well Tesco Plc has superiority in terms of Profit generation for the three years as oppose to its rival J. Sainsbury Plc. Working capital ratios: these ratios are pointers of short-term financial standing of both companies. The idea was to establish these companies ability to remain in business by been able to finance its short term debts with short term sources of finance without having to result to the use of long term finance (fixed assets). Efficiency ratios like the profit per employee and turnover per employee were all considered. This was able to show how efficient Primark has been managed in relation to its workers. Investor ratios: the investor ratios measured how well have the shareholders been adequately rewarded for the risk taken. And also these ratios could assist potential shareholders to take any informed decision (s). 3. ANALYSIS AND PRESENTATION 3.1 OVERVIEW OF TESCO PLC Tesco is one of the largest food retailers in the world, operating around 2,318 stores and employing over 326,000 people. As well as operating in the UK, it has stores in the rest of Europe and Asia. It also provides online services through its subsidiary, Tesco.com. The UK is the companys largest market operating under four banners: Extra, Superstore, Metro and Express. Tesco sells approximately 40,000 food products in its superstores, as well as clothing and other non-food lines. The companys own-label products are at three levels, value, normal and finest. Tesco Plc own brand accounts for approximately 50% of sales. As well as convenience produce, many stores have gas stations. The company has become one of Britains largest petrol independent retailers. Other retailing services offered in the UK include Tesco Personal Finance and Tesco.com. Tesco Personal Finance is a joint venture with the Royal Bank of Scotland. It has over 3.4 million customers, and provides various financial p roducts and services. The company has operations in the rest of Europe, including the Republic of Ireland, Hungary, Poland, Czech Republic and Slovakia. Tescos Republic of Ireland business operates in the region of 82 stores, and around 60 stores in the Hungarian market. Tescos Polish operations include former HIT operated stores. It operates around 66 hypermarkets and supermarkets in this country. In the Czech Republic and Slovakian markets, Tesco operates 22 and 23 hypermarkets respectively. Tesco also operates stores in Asia, including Thailand, South Korea, Malaysia and Taiwan. The company operates 64 stores in Thailand and 28 stores in the South Korean Market, while in the Taiwanese and Malaysian markets it has three stores in each nation. www.datamonitor.com 3.2 OVERVIEW OF J. SAINSBURYS PLC J. Sainsbury plc operates a total of 890 stores comprising 547 supermarkets and 343 convenience stores. It jointly owns Sainsburys Bank with Lloyds Banking Group and has two property joint ventures with Land Securities Group PLC and The British Land Company PLC. The Group also holds 294 freehold and long leasehold stores. It employs approximately 150,000 staff. The companys stores offer a range of food, and complementary non-food products and services primarily under the Sainsburys brand. It also provides an Internet-based home delivery shopping service. In addition, it provides insurance, credit cards, savings products, and loans. The Sainsburys brand is built upon a heritage of providing customers with healthy, safe, fresh and tasty food. Quality and fair prices go hand-in-hand with a responsible approach to business. Sainsburys stores have a particular emphasis on fresh food and strive to innovate continuously and improve products in line with their customer needs (http://www.j-sa insbury.co.uk). Its businesses are organized into three operating segments: Retailing (Supermarkets and Convenience); Financial services (Sainsburys Bank joint venture), and Property investment (British Land joint venture and Land Securities joint venture) (http://uk.reuters.com). Companies Strategy 3.2.1 Tesco Plc business strategy Tesco Plc has a well-established and steady strategy for growth that has assisted in strengthening its core activities in the UK and its further expansion in to new markets (abroad). The basis for the strategy is to widen the scale of it operations to enable it deliver well-built sustainable long-term growth by way of pursuing the customer into large growing markets at home. By that it offers customers with products including financial services, telecoms and non-food and new markets abroad, originally in Central Europe and Asia, and  more lately  in the US. The companys 1997 diversification strategy lunched has successful become its foundation in recent times. The company has become market leader in most of the markets that saw the creation and development of their new businesses out the UK for the last twelve years since these businesses are highly competitive and profitable. Tesco plc strategy has shown a massive progress consistently. The strategy has five essential rudiments which reflect on the companys four conventional areas of concentration and the business long-term commitments regarding the society as well as the environment. The objectives of the Tesco Plc strategy focus on: To become a successful global retailer To develop its core business in the UK To become as strong in non-food as in food. To build up retailing services such as Tesco Personal Finance, Telecoms and Tesco.com To put the community at the heart of what it does (http://www.tescoplc.com) 3.2.2 J. Sainsburys Plc business strategy J. Sainsburys Plc strategy focuses on five main areas which are underpinned by the companys strong heritage and brand which consistently sets it apart from its main rivals. One of such strategies is great quality products at fair prices the company with its consistent innovation provides its customers with healthy, safe, fresh and tasty food that are also sourced with integrity. With over 19 million customers been served every week and increase in market indicate how successful the strategy has been. The companys second strategy is on the acceleration of the growth of its complementary non-food and services through its philosophy of quality and value, and to offer a broader shopping experience for consumers. The company opened 51 convenient stores during 2009/10 as part of its strategy of reaching as many customers as possible with it brand. I also expanded its groceries online business to reach almost 90% households with non food products lunched in July 2009 making 8,000 products now available nationwide. J. Sainsbury Plc plan to open 75 to 100 more in convenient stores in 2010/11. Since operational flexibility can be improved by property/ assets ownership and even further exploitation of potential development opportunities, J. Sainsbury Plc increased the value of it freehold property portfolio to  £9.8 billion (http://www.j-sainsbury.co.uk) In a highly competitive marketplace in which all UK retailers are fighting to sustain their sales against a slowdown in consumer spending, Primark is doing remarkably well. The UK high streets and malls are packed with no-frills fashion retailers. That means that Primark has plenty of competitors all aiming at the same type of customers. It is not easy to sell cheap fashion. Well-established rivals such as BHS and Matalan are struggling, while results at Primark are booming. The market segment targeted by Primark is the fashion conscious under-35s with the slogan Look good pay less. It offers fashionable clothes at very competitive prices (for example, jeans for  £4) and reasonable quality: in other words, a value for money strategy. In competitive strategy terms, Primark is a pursuing a classic focus cost leadership strategy. The American management professor Michael Porter of Harvard University developed a well-known approach to the competitive strategy of firms. He argued that companies could achieve a higher rate of profit (or at least potential profit) in one of two ways: they could either provide a product or service that is identical to that provided by rival companies, but at a lower cost than rival firms, or they could provide a product or service that is differentiated from that of rival firms such that customers would be prepared to pay more for their product than for a rival firms product. (R. M Grant (2005)). The first approach would mean that the firm has a  cost advantage over rival firms, allowing it to pursue a Cost Leadership strategy; the second approach would mean that they had a  differentiation  advantage, allowing it to pursue a Differentiation strategy. Firms selling a no-frills product are usually attempting a cost leadership strategy, such as Easyjet (UK) or SouthWest (USA) airlines. The focus part of Primarks strategy is the specific customer segment it focuses on i.e. that of the under-35s. It is not attempting to sell to everybody. It has selected a particular customer segment, just as the 18-30 holiday company has selected a clear market segment based on age group within the leisure industry. In the last three years Primark has got a lot of things right. Some of its strongest successful competitors are BHS, TK Maxx and George at ASDA. However, although all three are in the value segment and therefore have similar market positioning, the other three have different strategies to that of Primark. TK Maxx sells heavily-discounted prestige brands and George at Asda has created its own private-label brand mostly at out-of town stores. Primark is a high street retailer which has a family of brands and focuses much more on buying, logistics and supply chain management rather than branding. In its pursuit of ever-lower costs, teams of buyers in UK and Ireland travel internationally both to identify fashion trends and to seek out the most competitive suppliers. The company uses computerised customs clearance (speed to market) and dedicated warehousing and distribution facilities, such as the giant warehouse owned and run by the logistics company TNT but dedicated solely to Primark stock distribution. This one warehouse is centrally located for the whole UK market, near a junction of the M1 motorway and it houses 50% of Primarks UK stock, receiving 30 lorry loads each day. (This warehouse was destroyed by fire in November 2005). Computerised warehousing and distribution systems are linked to computerised daily sales and stock information (rapid restocking of fast-selling items) by size and colour for each item in every store to optimise turnover. (www.open2.net) THE PEST ANALYSIS James and Akharaserani (1988) indicated that external phenomena have impact on internal ones. By PEST, attention is paid to Political, Economic, Social and Technological (PEST) factors which could influence positively or negatively on the growth or otherwise of the organisation. The discussion below throws more light on these external issues of the organisation. (P)olitical According to Lancaster et al (2002 p. 55) The political environment is the starting point from which many other macro-environment forces originate. Tesco operates in a variety of political environments; the head office being in the UK. The UK has a functional democracy with elections and multi-party political system. The USA has a similar democratic setup. The political factors in both countries are stable and promote the growth of private enterprise. Most of the European markets are situated in Eastern part and the markets are Czech Republic, Poland, Hungary and Slovakia and Turkey. The political factors here are not as stable as UK or USA. Asia is the largest market outside of the UK. It has presence in Malaysia, Thailand, South Korea, China, and Japan. Of these Japan is quite stable. The most political problems are from Thailand where there is opposition from local businesses and so Tesco faces the biggest problems here. (E)conomic The UK and the US are both rich countries even though faced with a recession at present. The East European markets are much poorer in comparison, but Lancaster et al (2002) indicate that there is a massive improvement in the economic environment of the Far East with the likes of Singapore, Thailand, Malaysia and China. To prevail in the economic condition of the Far East, Tesco has lowered its prices which are welcomed by the local population there. (S)ocial The social structure in USA and UK are quite akin where shopping in supermarkets has existed for a long time. But for the Asian countries, the concept is relatively new. Turkey and Malaysia are both Muslim countries; hence their religious laws have to be taken into consideration by Tesco. (T)echnological Assessing todays technology, Headrick (2009) says, it has brought the world to a stunning advancement. It is in the light of this that Lancaster et al (2002) establish that technology is a very important tool which has a huge impact on the marketing firm. By technology, Japan, US, UK and Malaysia have similar facilities. South Korea is also strong in this regard. Thailand might be the least technologically advanced of the markets. This is also the case with the East European markets. China has technical capability, but is mainly limited to its cities. But it can be said that the level of technology needed by Tesco in all these markets are available and hence not much obstacles in this area are anticipated. THE VALUE CHAIN The concept of value chain has been widely and intensively spoken about by astute authors. The concept was propounded by Michael Porter. Explaining the value chain concept, Porter (1985) describes it as, A general framework for thinking strategically about the activities involved in any business and assessing their relative cost and role in differentiation. Writing on the same concept, Longbottom (2006) intimated that information dissemination across the value chain has increasingly become indispensable to organisations which want to stay in competition. To support Longbottoms assertion, Dekker (2003) expressed that the importance of the value chain cannot be over-emphasised as it grants the organisation an opportunity to achieve the maximum. According to Porter (1985) the value chain has two major parts, namely; Primary and Support activities. He says the Primary activities are those directly linked with production. They are: Inbound logistics, Operations, Outbound logistics, Marketing and Sales and Service. The Support or the Secondary activities he identified as: Procurement, Human Resources Management, Technology Development and the Firms Infrastructure. Below is a demonstration of how Tesco applies the value chain in its activities. 4.1 Primary Activities: Inbound logistics Tesco gets its materials from the suppliers who are mostly the producers and stores them in its depot. Operations Those that need to be turned into finished products are processed as such Outbound logistics Tesco has trucks of different types which supply the various stores. Marketing and Sales Tesco has various means of marketing its products which include the application of the promotional mix producing to meet the needs of the customer Service Tesco has a track record of providing an outstanding service to customers, especially after sales. This is to find out the impression of the customer after the usage of the product. 4.2 Support Activities: Procurement Tesco has been getting in touch with its suppliers without middlemen, hence minimising procurement cost in its purchases. Human Resources Management Tesco employs people who have the expertise and the commitment to serve the company with all the loyalty. Mention could be made of Terry who committed his business acumen to Tesco for fourteen years as Chief Executive Officer. Technology Development This is an area Tesco cannot be beaten to it, as it has created a formidable e-commerce for its activities through Tesco.com The Firms Infrastructure In terms of infrastructure, Tesco has high class modern facilities for its stores and spacious parking places in most of its stores. INFORMATION SYSTEM/IT AS A COMPETITIVE ADVANTAGE TOOL FOR TESCO Speaking on the advent of technology, Goessi (2008) expressed that Technology has taken the business environment by storm. Throwing more light on that, Headrick (2009) intimated that due to technology, there has been an excessive threat to the business environement. Gone are the days when every single activity that was done in organisations was manual. In recent years, automation has taken business to another level and those organisations wishing to stay and aspire ought to follow suit. The points discussed below would afford Tesco, the opportunity to gain competitive advantage. Strategic Differentiation According to Hitt et al (2009) a good IS would afford the organisation to strategically differentiate itself to be competitively ahead. In line with this, Tesco differentiates itself and gain competitive advantage by offering special services like club cards to the customer. Integration of Supply and Distribution Tesco could apply IS as a tool to assess and track inventory. By that the supply chain could be monitored with minor problems detected before they become major ones. Communication The Information System being practised in the organisation would determine how expeditious information would be disseminated. A communication system which is automated in nature would minimise cost and improve the image of Tesco as an organisation. Quick Decision Making Information System paves way for important information to be delivered at the right time. Any manager who wants to make a quick decision in the current business dispensation should find IS as an indispensable tool. This will provide the manager to do a quick assessment on a bordering issue and find a solution. CONCLUSION Tesco as an organisation has made a tremendous impact on the business landscape. Even though it had gone through rough times and still faces some competition which is inevitable in contemporary business circles, Tesco has become a household name. With its performance in both the local and the international scenes, couple with the vast technological incorporation, the sky could still be its limit as Goessi (2008) expressed, Many businesses today are still realizing the power their technology possesses, but once strategic knowledge is realised, the potential is endless.

Oliver Twist :: English Literature

Oliver Twist Oliver Twist - As the child hero of a melodramatic novel of social protest, Oliver Twist is meant to appeal more to our sentiments than to our literary sensibilities. On many levels, Oliver is not a believable character, because although he is raised in corrupt surroundings, his purity and virtue are absolute. Throughout the novel, Dickens uses Oliver's character to challenge the Victorian idea that paupers and criminals are already evil at birth, arguing instead that a corrupt environment is the source of vice. At the same time, Oliver's incorruptibility undermines some of Dickens's assertions. Oliver is shocked and horrified when he sees the Artful Dodger and Charley Bates pick a stranger's pocket and again when he is forced to participate in a burglary. Oliver's moral scruples about the sanctity of property seem inborn in him, just as Dickens's opponents thought that corruption is inborn in poor people. Furthermore, other pauper children use rough Cockney slang, but Oliver, oddly enough, speaks in proper King's English. His grammatical fastidiousness is also inexplicable, as Oliver presumably has not been educated well. Even when he is abused and manipulated, Oliver does not become angry or indignant. When Sikes and Crackit force him to assist in a robbery, Oliver merely begs to be allowed to run away and die in the fields. Oliver does not present a complex picture of a person torn between good and evil instead, he is goodness incarnate. Even if we might feel that Dickens's social criticism would have been more effective if he had focused on a more complex poor character, like the Artful Dodger or Nancy, the audience for whom Dickens was writing might not have been receptive to such a portrayal. Dickens's Victorian middle-class readers were likely to hold opinions on the poor that were only a little less extreme than those expressed by Mr. Bumble, the beadle who treats paupers with great cruelty. In fact, Oliver Twist was criticized for portraying thieves and prostitutes at all. Given the strict morals of Dickens's audience, it may have seemed necessary for him to make Oliver a saintlike figure. Because Oliver appealed to Victorian readers' sentiments, his story may have stood a better chance of effectively challenging their prejudices. Nancy - A major concern of Oliver Twist is the question of whether or not a bad environment can irrevocably poison someone's character and soul. As the novel progresses, the character who best illustrates the contradictory issues brought up by that question is Nancy. As a child of the streets, Nancy has been a thief and drinks to excess. The narrator's reference to her free and agreeable .

Elvis Presley Essay -- essays research papers

Elvis Aaron Presley, in the humblest of circumstances, was born to Vernon and Gladys Presley in a two-room house in Tupelo, Mississippi on January 8, 1935. His twin brother, Jessie Garon, was stillborn, leaving Elvis to grow up as an only child. He and his parents moved to Memphis, Tennessee in 1948, and Elvis graduated from Humes High School there in 1953. Elvis? musical influences were the pop and country music of the time, the gospel music he heard in church and at the all-night gospel sings he frequently attended, and the black R&B he absorbed on historic Beale Street as a Memphis teenager. In 1954, he began his singing career with the legendary Sun Records label in Memphis. In late 1955, his recording contract was sold to RCA Victor. By 1956, he was an international sensation. With a sound and style that uniquely combined his diverse musical influences and blurred and challenged the social and racial barriers of the time, he ushered in a whole new era of American music and popular culture. He starred in 33 successful films, made history with his television appearances and specials, and knew great acclaim through his many, often record-breaking, live concert performances on tour and in Las Vegas. Globally, he has sold over one billion records, more than any other artist. His American sales have earned him gold, platinum or multi-platinum awards for 131 different albums and singles, far more than any other artist. Among his many awards and accolades were 14 Grammy nominations (3 wins) from the National Academy of Recording Arts & Sciences, the Grammy Lifetime Achievement Award, which he received at age 36, and his being named One of the Ten Outstanding Young Men of the Nation for 1970 by the United States Jaycees. Without any of the special privileges his celebrity status might have afforded him, he honorably served his country in the U.S. Army. His talent, good looks, sensuality, charisma, and good humor endeared him to millions, as did the humility and human kindness he demonstrated throughout his life. Known the world over by his first name, he is regarded as one of the most important figures of twentieth century popular culture. Elvis died at his Memphis home, Graceland, on August 16, 1977. It?s estimated that Elvis Presley has sold over one billion record units worldwide, more than anyone in record industry history. In America alone, Elv... ...d his legacy continues to reach new audiences. Half of Graceland's visitors are age 35 and under. On August 16, 1997, Elvis, via video, starred in an extravagant concert production entitled Elvis in Concert 97 at the Mid-South Coliseum in Memphis, Tennessee, accompanied live on stage by over thirty of his former bandmates and the Memphis Symphony Orchestra. The show played before a capacity crowd of fans who had come to Memphis from around the world to commemorate the twentieth anniversary of Elvis' death. Elvis broke the Mid-South Coliseum's all-time record dollar figure for box office sales. This concert was the prototype for the 1998/1999 touring production Elvis - The Concert. By being the first performer ever to headline a live concert tour while no longer living, Elvis made history again. The March 1998 tour included a three-show smash engagement at Radio City Music Hall in New York. The August 1998 tour included the excitement of Elvis' "return" to the Las Vegas Hilton with an eight-show engagement. The January/ February 1999 European tour opened with a sell-out at London's Wembley Arena and, in effect, marked Elvis' first-ever concerts outside of North America.

Much Ado About Nothing Act 1 Essay

1. In Act I, Beatrice and Benedick engage in a witty conversation, which Leonato describes as a playful battle: â€Å"There is a kind of / merry war betwixt Signor / Benedick and her. They never / meet but there’s a skirmish of wit between them† (1.1.58-59). Beatrice insists that she does not like Benedick at all, and insults him relentlessly throughout Act I: â€Å"It is so indeed. He is no less than a stuffed man. But for the / stuffing—well, we are all mortal† (1.1.47-48). Beatrice even goes so far as to compare Benedick to a disease when she finds out he has taken up a new best friend, Claudio: â€Å"O Lord, he will hang upon him like a disease! He is sooner / caught than the pestilence, and the taker runs presently mad† (1.1.81-83). Although Beatrice seemingly detests Benedick, her statement (claiming that Benedick is an infection that’s easy to catch but hard to get rid of) unknowingly foreshadows her future. Despite her claims, I predi ct that Beatrice will fall in love and the man who will profess his love for her will be none other than Benedick! In fact, it seems that the two characters have not truly been fighting at all, but are actually flirting! Benedick even makes a point to state that Beatrice is the only woman he knows who does not adore him: â€Å"Then is courtesy a turncoat. But it is certain I am loved of / all ladies, only you excepted† (1.1.118-119). It can be said that Beatrice and Benedick share mutual feelings for one another even though they conceal their affection through teasing antics. Since Beatrice made it a priority to ask the messenger about Benedick following the battle and considering that she often weaves his name into conversation, it can be concluded that she in fact loves Benedick. Claudio falls in love with Hero immediately after conversing with her: â€Å"That I love her, I feel† (1.1.218). He claims that he loves Hero, however he cannot bring himself to tell her himself; it is decided that Don Pedro will therefore disguise himself as Claudio at the costume party and profess â€Å"his† love for Hero as Claudio: â€Å"I will assume thy part in some disguise / And tell fair Hero I am Claudio, / And in her bosom I’ll unclasp my heart† (1.1.309-311). Claudio’s sheepishness to inform Hero of his feelings prose’s the question, is his love for her true? If Don Pedro hadn’t agreed to assist Claudio, then he probably wouldn’t have ever confessed his love to Hero! Claudio’s love for Hero is impulsive; he falls in love with her without even knowing her. His  haste to love Hero could certainly cause him to rush into a relationship that he’s not necessarily ready for or possibly lead him to uncertainty if the relationship progresses. 2. Don John is the villain of the play and isn’t afraid to admit it: â€Å"In this, though I cannot be said to be a flattering / honest man, it must not be denied but I am a plain / dealing villain† (1.3.28-30). He only recently got back on â€Å"good terms† with his brother, Don Pedro; however, Don John is actually envious of his brother and abhors him because Don Pedro holds a higher position than he: â€Å"I had rather be a canker in a hedge than a / rose in his grace† (1.3.25-26). Don John is a gloomy character and enjoys causing mischief, especially when it will inflict pain upon his brother and his brother’s right-hand-man, Claudio. He dislikes Claudio because he claims that, â€Å"That young start-up hath all / the glory of my overthrow† (1.3.62-63). Despite being melancholy at the start of Act 1 Scene 3, Don John quickly becomes blissful once he discovers he can cause trouble for his brother and Claudio with the woman Don John believes they intend to pursue: â€Å"Will it serve for any model to build mischief / on? What is he for a fool that betroths himself to / unquietness?† (1.3.43-45) and â€Å"Come, come, let us thither. This may prove food to my / displeasure† (1.3.52-53). Don John is a dark character that seeks revenge for the personal pain he has experienced from Don Pedro and Claudio. His anger may also stem from the fact that he is a â€Å"bastard† because he was most likely treated as an outcast all of his life as an illegitimate son.

Manfold Toy Essay

Question 1 Do you cypher the selection of Directors at Manfold moves as entirely suitable to an honest standing? Why?Many applicable corporate governance issues arise regarding the paper of Manfold mulcts carte du jour of directors. With admiration to the briny purpose of a wag of directors, we collect to reflect on whether the take directors were the best possible representatives of stockholders engrosss. Additionally, we should analyze to what goal were the elected directors eager to accomplish their responsibilities/duties. To put down the analysis, we should study the process of directors election to the Companys board. taking into account that 68% of Manfold toy dog involvement belonged to Joseph Wan, founder and chairman of the company, he held overflowing majority to decide on the board composition. The remaining stake was insufficient to withstand Joseph choices. Thus, Joseph choices could non be refused by the early(a) sh areholders, even if they believ ed there could be expose representatives of their interests on the board.According to the Chartered financial Analyst (CFA), a global connection of investment captains, Board members owe a duty to make decisions based on what ultimately is best for the long-term interests of shareholders. In order to do this efficaciously, board members need a combination of three things emancipation, develop and resources. Manfold moves board was undisturbed by three INEDs ( unaffiliated Non-Executive Directors). These directors should comply with the rules of freedom towards the company, so that they are able to effectively perform their duty ensure that the interest of the shareholders are preserved in executives acts. However, if they are dependent in any manner to the Company, their decisions and acts will oblige external undesirable influences. Fred Wong Sau-lim, one of the Companys Independent Non-Executive Directors since 2001, and head of the visit Committee, was the Director of On Yee Exports since 2000. On Yee Exports had exclusive rights to distribute Manfold Toys products in Australia & New Zealand, which accounted for 17,8% of Manfold Toys sales.According to the independence rules for INEDs (HKEx), Fred could not be a Manfold Toys director due to its business enterprise kind with the company. The Hong Kong Exchanges and Clearing (HKEx) state that independence is get wind to ensure a director be becomes sensibly and with integrity. Due to its close human relationship with Joseph, Fred was witting of major operational actions that two older executives were told to take in order to cleanse the financial statements for the audit. As president of the analyze committee, Fred did not accomplish his role of monitor the internal governance of the company. Fred should have ensured that the learning present on the companys accounts was accurate and reliable (HKEx), making him shit its INED responsibility of advocating shareholders interest (Rosenst ein and Wyatt, 1990 Byrd and Hickman, 1992).Fred also profaned the fundamental principles of the Code of Ethics for maestro Accountants. He was not honest, has he did not disclosed the relevant financial study of the Company. With its position in On Yee Exports, he carried conflict of interest, which disallows him to be objective in its functions. Moreover, he disclosed confidential tuitionacquired as a result of his professional position in On Yee Exports to Manfold Toys Chairman, violating the principle of confidentiality.Fred was uncorrectly elected, not in the eyes of Joseph, to both of his positions on the board. He was not self-governing to the company, and thus should have never become part of the canvas Committee.There are other directors violating the independence rules and compromising the effective accomplishment of its duties. For instance, Maggie Mok Su-yee, the Chairman of Big Capital, was performing a millionaire consulting represent on Manfold Toy for Mitchell & Meyer, the possible hereafter buyer of the first.Furthermore, Sherona Leung Ka-yi, an Independent Non-Executive Director since 2003, Chairman of the Remuneration Committee and Member of the Audit Committee was the President of charity geological formation We Care. Joseph was the biggest contributor to its charity organization. This business relationship between Sherona and Joseph violates the independence guidelines as well. Sherona would have incentives to behave in a trend that would please Joseph, so that he continues to devote her charity organization.To conclude Non-Executive Directors should be independent to pursue their functions and responsibilities correctly. However, they entailed familiar or businessrelations with Manfold Toy and rules for independence were not respected. Due to the violation of honest standings in the selection of INEDs , they are not complying with its main duty, the defense of shareholders interests. Thus, the selection of Directors at Manfold Toys is not suitable to the ethical standings.